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2018 (4) TMI 898 - AT - Central ExciseValuation - supply of Hydrogen gas through pipeline - inclusion of maintenance and operating charges on pipeline owned and maintained - Held that: - the operation and maintenance of pipe line is not related with transportation charges and hence are includible in assessable value - the purchase order issued by the NOCIL mentioned that the gas will be transported through pipe line and maintenance charges will be paid separately and the rates are ex-factory. Thus the demand on merit is sustainable. Extended period of limitation - Held that: - in absence of any fact showing malafide intention of Appellant to evade payment of duty, the demand raised by invoking extended period is not sustainable. Penalty u/s 11AC also set aside. Appeal allowed in part.
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